Course

Principles of Revenue Administration - ATAX0631

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0631 Course Outline

Campus: ATAX Campus

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Prerequisite: 48 units of credit completed.

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

This course will provide essential core material on the principles that underpin the administration of tax authorities around the world. The course is an integral part of a program intended to satisfy demand from students, employed or potentially to be employed, in revenue authorities world-wide (but particularly in developing and transitional economies), for an articulated series of postgraduate courses of direct relevance to their work.


Recommended Prior Knowledge

None

Course Objectives

This course will consider in detail the principles that underpin the effective operation of modern revenue authorities.

Main Topics

  • typologies of revenue authorities (autonomous versus semi autonomous versus captive authorities)
  • organisational issues relating to revenue authorities
  • functional versus tax versus market segment organisational models etc.
  • the functions of a revenue authority (taxation and customs perspectives including compliance strategies, effective debt collection etc)
  • revenue forecasting
  • benchmarking, measuring and monitoring international best practice
  • other strategic and operational issues

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

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